JAVA INDUSTRIAL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JAVA INDUSTRIAL
Largest movements
- Stocks and contracts -€10,017
down €10,017 (-6.4%), from €157,653 to €147,636
- Receivables within one year +€9,695
up €9,695 (+9.1%), from €106,207 to €115,902
of which Other amounts receivable: +€20,172
- Tangible fixed assets -€7,172
down €7,172 (-38.1%), from €18,808 to €11,636
of which Furniture and vehicles: -€6,218
- Other debts +€123,984
up €123,984 (+318.4%), from €38,937 to €162,921
- Current portion of long-term debt -€78,395
down €78,395 (-94.7%), from €82,765 to €4,370
- Profit (loss) carried forward -€53,848
down €53,848, from €9,991 to -€43,857
- Trade debts -€37,797
down €37,797 (-33.9%), from €111,574 to €73,777
- Advances received +€36,201
new in 2025: €36,201
- Gross operating margin -€58,237
down €58,237 (-35.7%), from €163,006 to €104,769
- Financial income -€9,316
down €9,316 (-94.2%), from €9,885 to €569
of which Financial income: -€9,316
- Financial charges -€2,638
down €2,638 (-26.7%), from €9,871 to €7,233
- Staff costs -€2,184
down €2,184 (-1.5%), from €142,983 to €140,799
- Taxes -€1,936
no longer reported in 2025 (was €1,936)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €292,449 | €283,169 | -€9,280 | -3.2% |
| Fixed assets | 21/28 | €18,808 | €11,636 | -€7,172 | -38.1% |
| Tangible fixed assets | 22/27 | €18,808 | €11,636 | -€7,172 | -38.1% |
| Land and buildings | 22 | €678 | €324 | -€354 | -52.2% |
| Plant, machinery and equipment | 23 | €1,350 | €750 | -€600 | -44.4% |
| Furniture and vehicles | 24 | €16,780 | €10,562 | -€6,218 | -37.1% |
| Current assets | 29/58 | €273,641 | €271,533 | -€2,108 | -0.8% |
| Stocks and contracts in progress | 3 | €157,653 | €147,636 | -€10,017 | -6.4% |
| Stocks | 30/36 | €157,653 | €147,636 | -€10,017 | -6.4% |
| Amounts receivable within one year | 40/41 | €106,207 | €115,902 | +€9,695 | +9.1% |
| Trade receivables | 40 | €79,115 | €68,638 | -€10,477 | -13.2% |
| Other amounts receivable | 41 | €27,092 | €47,264 | +€20,172 | +74.5% |
| Cash at bank and in hand | 54/58 | €9,781 | €7,995 | -€1,786 | -18.3% |
| Total equity and liabilities | 10/49 | €292,449 | €283,169 | -€9,280 | -3.2% |
| Equity | 10/15 | €30,451 | -€23,397 | -€53,848 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,991 | -€43,857 | -€53,848 | |
| Amounts payable | 17/49 | €261,998 | €306,566 | +€44,568 | +17.0% |
| Amounts payable after more than one year | 17 | €5,369 | €2,489 | -€2,880 | -53.6% |
| Financial debts | 170/4 | €5,369 | €2,489 | -€2,880 | -53.6% |
| Amounts payable within one year | 42/48 | €256,629 | €304,077 | +€47,448 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €82,765 | €4,370 | -€78,395 | -94.7% |
| Trade debts | 44 | €111,574 | €73,777 | -€37,797 | -33.9% |
| Suppliers | 440/4 | €111,574 | €73,777 | -€37,797 | -33.9% |
| Advances received on contracts in progress | 46 | - | €36,201 | +€36,201 | |
| Taxes, remuneration and social security | 45 | €23,353 | €26,808 | +€3,455 | +14.8% |
| Taxes | 450/3 | €12,886 | €18,724 | +€5,838 | +45.3% |
| Remuneration and social security | 454/9 | €10,467 | €8,084 | -€2,383 | -22.8% |
| Other amounts payable | 47/48 | €38,937 | €162,921 | +€123,984 | +318.4% |
| Remuneration, social security and pensions | 62 | €142,983 | €140,799 | -€2,184 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,138 | €7,945 | -€193 | -2.4% |
| Other operating charges | 640/8 | €2,694 | €3,209 | +€515 | +19.1% |
| Gross operating margin | 9900 | €163,006 | €104,769 | -€58,237 | -35.7% |
| Operating profit (loss) | 9901 | €9,191 | -€47,184 | -€56,375 | |
| Financial income | 75/76B | €9,885 | €569 | -€9,316 | -94.2% |
| Recurring financial income | 75 | €9,885 | €569 | -€9,316 | -94.2% |
| Non-recurring financial income | 76B | €9,885 | €569 | -€9,316 | -94.2% |
| Financial charges | 65/66B | €9,871 | €7,233 | -€2,638 | -26.7% |
| Recurring financial charges | 65 | €9,871 | €7,233 | -€2,638 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €9,205 | -€53,848 | -€63,053 | |
| Income taxes | 67/77 | €1,936 | - | -€1,936 | |
| Profit (loss) for the period | 9904 | €7,269 | -€53,848 | -€61,117 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,269 | -€53,848 | -€61,117 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.